Washington Revised Code Title 82. Excise Taxes § 82.02.220. Exclusion of steam, electricity, or electrical energy from definition of certain terms

When the terms “ingredient,” “component part,” “incorporated into,” “goods,” “products,” “by-products,” “materials,” “consumables,” and other similar terms denoting tangible items that may be used, sold, or consumed are used in this title, the terms do not include steam, electricity, or electrical energy.